https://www.taxtmi.com/caselaws?id=154038 Section 32 confers special revisional power on the Deputy Commissioner to call for and examine an assessment order, make enquiry, and pass such order as warranted by the Act. The power is not confined to the face of the assessment order alone; the revisional authority may examine other relevant records to identify omissions in taxable turnover. An assessment can be erroneous by omission as well as by commission, and incomplete assessments may be corrected on the basis of extraneous material where necessary. The Deputy Commissioner was therefore competent to rely on other records, detect omitted inter-State sales, and revise the Central sales tax assessment. en-us Thu, 15 Apr 1982 00:00:00 +0530 Mon, 05 Aug 2013 16:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154038 Section 32 confers special revisional power on the Deputy Commissioner to call for and examine an assessment order, make enquiry, and pass such order as warranted by the Act. The power is not confined to the face of the assessment order alone; the revisional authority may examine other relevant records to identify omissions in taxable turnover. An assessment can be erroneous by omission as well as by commission, and incomplete assessments may be corrected on the basis of extraneous material where necessary. The Deputy Commissioner was therefore competent to rely on other records, detect omitted inter-State sales, and revise the Central sales tax assessment. Case-Laws VAT and Sales Tax Thu, 15 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154038